New for 2023

1. The Utah Legislature deemed supplies as exempt from taxation. Supplies include: office supplies, shipping supplies, maintenance supplies, replacement parts, lubricating oil, fuel, and items consumed in the course of operating the business. Supplies DO NOT include: furniture, fixtures, machinery, equipment, computers, cell phones, or vehicles.
2. In the 2023 session, the Utah State Legislature passed S.B. 157 with a retrospective effective date of January 1, 2023. SB157 repealed UCA 59-2-108, which, in effect, deleted Class 28 Non-Capitalized Equipment from the Utah Classification Guide. All assets currently elected in Class 28 will remain for tax year 2023. These assets will be reclassified for tax year 2024.

Online Filling Information

• If your business closed in 2022, DO NOT file here. Please submit a: BUSINESS CHANGE FORM
• Enter Account Number and Password found on the Business Personal Property Online Tax Filing Notice received from the Assessor’s Office.
• Please call 801-399-8572 if you have any technical problems.
• Please Note – If you have leased equipment at your business location, you will need to have a copy of your lease agreement(s) available when filing online.